- 讲师:刘萍萍 / 谢楠
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Which of the following are purposes of a receivables control account?
(i) A sales ledger control account provides a check on the arithmetical accuracy of the personal ledger
(ii) A sales ledger control account helps to improve separation of duties
(iii) A sales ledger control account ensures that there are no errors in the personal ledger
(iv) Control accounts deter fraud
A (i), (ii) and (iii)
B (ii), (iii) and (iv)
C (i), (ii) and (iv)
D (i), (iii) and (iv)
Which of the following is a category in Maslow's hierarchy of needs theory?
A Self determination
B Need for affiliation
C Safety needs
Which of Belbin's nine roles does the following description apply to? Single-minded, self-starting,
dedicated.
A Chairman
B Specialist
C Co-ordinator
D Teamworker
To whom is the internal auditor accountable?
A The directors of the company
B The employees of the company
C The shareholders of the company
Which of the following is a correct definition of the term 'span of control'?
A The number of employees reporting to one manager
B The number of managers to whom one employee reports
C The number of levels in the hierarchy
D The number of employees at each level of the organisation
Which of the following are typical responsibilities of the financial accountant in a large organisation?
1 Inventory valuation
2 Sales invoicing
3 Project appraisal
4 Payroll
A 1 and 2
B 2 and 4
C 1 and 4
D 3 and 4
SPAMSOAP is a mnemonic for the types of internal control employed by an organisation.
Which two of the following are types of internal control included in SPAMSOAP?
1 Output
2 Arithmetic
3 Preventative
4 Physical
A 1 and 2
B 1 and 3
C 2 and 3
D 2 and 4
Who was responsible for developing the 'Situational Leadership' model?
A Blake and Mouton
B Katz and Kahn
C Hersey and Blanchard
D Tannenbaum and Schmidt
Which two of the following are examples of 'on the job' training?
1 Formal training courses
2 Mentoring by a colleague
3 Self study courses
4 Secondments to other departments
A 1 and 2
B 2 and 3
C 3 and 4
D 2 and 4
From the list below, pick out two of Mintzberg's organisational components
(i) Strategic apex
(ii) Technicians
(iii) Specialists
(iv) Support staff
A (i) and (ii)
B (ii) and (iii)
C (i) and (iv)
D (ii) and (iv)
Which of the following are typical responsibilities of the management accountant in a large organisation?
1 Processing sales invoices
2 Reconciling cash balances with bank statements
3 Planning and preparing budgets
4 Appraisal of capital investment projects
A 1 and 3
B 2 and 4
C 1 and 4
D 3 and 4
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